Course outline:
This course will provide attendees with a review of the system for relief of capital expenditure by businesses. It will consider practical problem areas and current topical issues.
Content will include:
- Identifying capital expenditure and the meaning of ‘repair’
- Plant and machinery – meaning and eligibility
- Claiming plant and machinery allowances, including the AIA and integral features
- Specific issues with capital expenditure on plant
- Recent developments including the Full Expensing
For details of our 2024 course click here

Mercia Membership Packages
Sign your firm up to a Mercia Membership to receive exclusive discounts on a wide range of products.
2025 Training Programme
Explore our full list of events in our 2025 Training Programme.